H.F. _____ Section 1. Section 331.301, subsection 1, Code 2024, is 1 amended to read as follows: 2 1. A county may, except as expressly limited by the 3 Constitution of the State of Iowa, and if not inconsistent 4 with the laws of the general assembly, exercise any power 5 and perform any function it deems appropriate to protect 6 and preserve the rights, privileges, and property of the 7 county or of its residents, and to preserve and improve the 8 peace, safety, health, welfare, comfort, and convenience 9 of its residents. This grant of home rule powers does not 10 include the power to enact private or civil law governing 11 civil relationships, except as incident to an exercise of an 12 independent county power , or to enact private or civil law 13 which violates section 675.4 . 14 Sec. 2. Section 364.1, Code 2024, is amended to read as 15 follows: 16 364.1 Scope. 17 A city may, except as expressly limited by the Constitution 18 of the State of Iowa, and if not inconsistent with the laws 19 of the general assembly, exercise any power and perform 20 any function it deems appropriate to protect and preserve 21 the rights, privileges, and property of the city or of its 22 residents, and to preserve and improve the peace, safety, 23 health, welfare, comfort, and convenience of its residents. 24 This grant of home rule powers does not include the power 25 to enact private or civil law governing civil relationships, 26 except as incident to an exercise of an independent city power , 27 or to enact private or civil law which violates section 675.4 . 28 Sec. 3. NEW SECTION . 675.1 Short title. 29 This chapter shall be known and may be cited as the 30 “Religious Freedom Restoration Act” . 31 Sec. 4. NEW SECTION . 675.2 Legislative purpose and intent. 32 The purpose and intent of this chapter is all of the 33 following: 34 1. To restore the compelling governmental interest test 35 -1- LSB 5601YC (2) 90 cm/jh 1/ 4

H.F. _____ and to guarantee its application in all cases where the free 1 exercise of religion is substantially burdened by state action. 2 2. To provide a claim or defense to a person whose exercise 3 of religion is substantially burdened by state action. 4 Sec. 5. NEW SECTION . 675.3 Definitions. 5 As used in this chapter, unless the context otherwise 6 requires: 7 1. “Compelling governmental interest” means a governmental 8 interest of the highest order that cannot otherwise be achieved 9 without burdening the exercise of religion. 10 2. “Exercise of religion” means the practice or observance 11 of religion. “Exercise of religion” includes but is not 12 limited to the ability to act or refuse to act in a manner 13 substantially motivated by one’s sincerely held religious 14 belief, whether or not the exercise is compulsory or central to 15 a larger system of religious belief. 16 3. “Person” means any individual, association, partnership, 17 corporation, church, religious institution, estate, trust, 18 foundation, or other legal entity. 19 4. “State action” means the implementation or application 20 of any law, including but not limited to state and local laws, 21 ordinances, rules, regulations, and policies, whether statutory 22 or otherwise, or other action by the state or a political 23 subdivision, including a local government, municipality, 24 instrumentality, or public official authorized by law. 25 5. “Substantially burden” means any action that directly 26 or indirectly constrains, inhibits, curtails, or denies the 27 exercise of religion by any person or compels any action 28 contrary to a person’s exercise of religion and includes but 29 is not limited to withholding of benefits; assessment of 30 criminal, civil, or administrative penalties; or exclusion from 31 governmental programs or access to governmental facilities. 32 Sec. 6. NEW SECTION . 675.4 Free exercise of religion 33 protected. 34 1. State action shall not substantially burden a person’s 35 -2- LSB 5601YC (2) 90 cm/jh 2/ 4

H.F. _____ exercise of religion, even if the burden results from a rule 1 of general applicability, unless the government demonstrates 2 that applying the burden to that person’s exercise of religion 3 is in furtherance of a compelling governmental interest and 4 is the least restrictive means of furthering that compelling 5 governmental interest. 6 2. A person whose exercise of religion has been 7 substantially burdened in violation of this chapter may 8 assert such violation as a claim or defense in a judicial 9 or administrative proceeding and obtain appropriate relief, 10 including damages, injunctive relief, or other appropriate 11 redress. Standing to assert a claim or defense under this 12 chapter shall be governed by the general rules of standing 13 under state and federal law. The plaintiff, if the prevailing 14 party, may also recover reasonable attorney fees and costs. 15 Sec. 7. EFFECTIVE DATE. This Act, being deemed of immediate 16 importance, takes effect upon enactment. 17 Sec. 8. APPLICABILITY. This Act applies to all state and 18 local laws and the implementation of state and local laws, 19 whether statutory or otherwise, and whether adopted before, on, 20 or after the effective date of this Act. 21 EXPLANATION 22 The inclusion of this explanation does not constitute agreement with 23 the explanation’s substance by the members of the general assembly. 24 This bill prohibits a governmental entity from substantially 25 burdening a person’s free exercise of religion. The bill 26 prohibits governmental entities from treating religious 27 conduct more restrictively than any secular conduct of 28 reasonably comparable risk or treating religious conduct more 29 restrictively than comparable secular conduct because of 30 alleged economic need or benefit. 31 Under current law, a court is not required to apply 32 heightened scrutiny when reviewing a law that burdens a 33 person’s exercise of religion when such law is generally 34 applicable. The bill provides that a court shall apply the 35 -3- LSB 5601YC (2) 90 cm/jh 3/ 4

H.F. _____ compelling governmental interest test so that the government 1 cannot substantially burden a person’s exercise of religion 2 unless the government demonstrates that applying the law 3 of general applicability is in furtherance of a compelling 4 governmental interest and is the least restrictive means of 5 furthering that interest. The bill provides that a person 6 whose exercise of religion has been substantially burdened by 7 the government may assert such violation as a claim or defense 8 in a judicial or administrative proceeding, and provides that 9 the governmental entity may be liable for actual damages, 10 attorney fees, costs, and other appropriate remedies. The bill 11 also allows the person to obtain injunctive relief against the 12 governmental entity. 13 The bill prohibits a county or city from enacting a private 14 or civil law that would burden a person’s free exercise of 15 religion in violation of the bill. 16 The bill takes effect upon enactment and applies to all state 17 and local laws. 18 -4- LSB 5601YC (2) 90 cm/jh 4/ 4